A restaurant owner failed to pay almost £55,000 worth of tax.
Shah Ali, 56, of Clark Street, Brechin, had sentence deferred until January 17 after admitting one charge against him at Dundee Sheriff Court.
Ali admitted fraud evasion of value added tax amounting to £54,793.75 at premises occupied by The Swan Indian Restaurant, Swan Street, Brechin, between February 27 2013 and August 20 2015.
He admitted committing the offence by knowing that the turnover of the restaurant exceeded the threshold and failed to register the business for value added tax, and therefore did not pay £54,793.75 as required.
Sentence was deferred for reports and assessments.